The Resource Attribution of profits to permanent establishments - insurance update

Attribution of profits to permanent establishments - insurance update

Label
Attribution of profits to permanent establishments - insurance update
Title
Attribution of profits to permanent establishments - insurance update
Creator
Subject
Language
eng
Summary
The insurance industry has generally welcomed the revised draft of part IV in its comments to the OECD as an improvement on the 2005 draft. In the August 2007 issue of this journal, the authors of this article looked at the OECD's report on the Attribution of Profits to Permanent Establishments in the context of the insurance industry. The report is in four parts; Part I deals with general principles, Part II with traditional banking, Part III with global trading and Part IV with insurance. While Parts I-III were finalised on December 21, 2006, Part IV remains draft. The previous article described the approach taken by the 2005 draft of Part IV and looked forward to what might be expected in the draft due to appear in the summer of 2007, particularly in the light of the final Parts I-III. The revised draft was published on August 22, 2007 and this article considers the content of that draft and what issues remain to be resolved before it can be finalised and the report completed
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 8 (2007),
http://library.link/vocab/creatorName
  • Howard, E
  • Saunders, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • allocation of profits
  • PE
  • insurance
Label
Attribution of profits to permanent establishments - insurance update
Instantiates
Publication
Label
Attribution of profits to permanent establishments - insurance update
Publication

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